Thanks for your advice. TP wants to avoid any further correspondence with the IRS.

TP paid the IRS via direct pay $13,500 as a balance due but Line 37 Form 1040 only has amount owed $13,100. Would the IRS send TP a refund of $400 as the overpayment even it is not reflected on Line 35 of Form 1040?

Or Should the $13,500 be entered on Line 26 Form 1040 ( even though direct pay type of payment is balance due ) so that Line 35 has an overpayment?

Thanks again for your valuable time and comment.